The tariff classification of a ribbon shredder from Taiwan.

NY 875762 July 21, 1992 CLA-2-73:S:N:N1:115 875762 CATEGORY: Classification TARIFF NO.: 7326.20.0050 Mr. Leo Sarmiento Trans-Border Customs Services, Inc. Building #75, Room 226 JFK International Airport North Hangar Road Jamaica, New York 11430 RE: The tariff classification of a ribbon shredder from Taiwan. Dear Mr. Sarmiento: In your letter dated June 25, 1992, you requested a tariff classification ruling, on behalf of your client, Sbar's Inc., Moorestown, NJ. The subject item is described as a ribbon shredder used in the craft industry. The shredder consists of a two-tiered rectangular plastic assemblage. The lower or base plastic piece measures approximately 4 1/4 inches in length. The upper plastic portion of the assemblage is held together by four nail-like fasteners that pierce each corner of the upper plastic piece and are embedded in the lower tier plastic piece. Surrounding each "nail" is a spring that permits the top plastic piece to be pressed down. From the underside of the top plastic piece are a row of 30 needles projecting downward towards the base plastic portion of the assemblage. Shredding of the ribbon is accomplished by pulling it through the needle row as the top plastic is pressed down. For optimum use, the shredder is placed on a flat surface rather than being held in the hand. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel posts, spring wire and needles impart the essential character. The applicable subheading for the ribbon shredder will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.7% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport